Case Law

Court of Cassation, with order no. 19119/2011, stated that, with reference to the damage, the proof of the amount paid shall be provided through the income tax return or, related to the past profits, the proof by witnesses on the activity performed, pointing out circumstances which could justify the assumption based on which the lack of income is due to extraordinary and temporary conditions.

The Court of Cassation, with sentence No. 17093/2011, declared that the judge, on the one hand, has to interpret the flexibility that the provision concerning the dismissal for “justified subjective reason” offered him (as well as for “just cause”) in order to adapt it to a social context which develops continuously; on the other hand, however, the judge’s evaluation of the future reliability of the employee, on which the decision to deny the lawfulness of the dismissal is based, cannot digress in the employer’s sentence of organizational choices that otherwise he would not have taken

Court of Cassation, with sentence no. 16192/2011, stated that oral quarrel among colleagues including “some push and jerk” does not justify a disciplinary dismissal of both “rivals”.

The law which states the doubling of the terms for the expiration of the tax assessment action within tributary crime is in compliance with the Italian Constitution, even if the statement of the crime was pointed out when the ordinary terms were already expired.

In the circumstance a person carries out an activity being shareholder and has been appointed as director in a limited company of the commercial sector, it shall take into account which is the predominant activity between those mentioned above and the possible coexistence of different pension scheme on the same subject in order to establish if the registration in the relevant pension scheme is compulsory or not.